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<SEC-DOCUMENT>0001415889-10-000332.txt : 20100818
<SEC-HEADER>0001415889-10-000332.hdr.sgml : 20100818
<ACCEPTANCE-DATETIME>20100818090021
ACCESSION NUMBER:		0001415889-10-000332
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100816
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100818
DATE AS OF CHANGE:		20100818

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLOWPOINT INC
		CENTRAL INDEX KEY:			0000746210
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				770312442
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25940
		FILM NUMBER:		101024553

	BUSINESS ADDRESS:	
		STREET 1:		225 LONG AVENUE
		CITY:			HILLSIDE
		STATE:			NJ
		ZIP:			07205
		BUSINESS PHONE:		8054828277

	MAIL ADDRESS:	
		STREET 1:		225 LONG AVENUE
		CITY:			HILLSIDE
		STATE:			NJ
		ZIP:			07205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIRE ONE TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20000606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIEW TECH INC
		DATE OF NAME CHANGE:	19950418

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIEWTECH INC
		DATE OF NAME CHANGE:	19950418
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
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<FILENAME>gp8k-aug162010.htm
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    <title>gp8k-aug162010.htm</title>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES AND EXCHANGE COMMISSION</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WASHINGTON, D.C. 20549</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT REPORT</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date of Report (Date of earliest event reported) August 16, 2010</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 16pt; FONT-FAMILY: Times New Roman; TEXT-DECORATION: underline">Glowpoint, Inc.</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact name of registrant as specified in its Charter)</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-DECORATION: underline"><font style="DISPLAY: inline">0-25940</font></font></div>
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<td valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160; </font></td>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM 4.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160; CHANGES IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On August 16, 2010, Glowpoint, Inc. (the &#8220;Company&#8221;) was notified that Amper, Politziner and Mattia, LLP (&#8220;Amper&#8221;) an independent registered public accounting firm combined its practice with that of Eisner LLP (&#8220;Eisner&#8221;) and the name of the combined practice operates under the name EisnerAmper LLP.&#160; The Audit Committee of the Company&#8217;s Board of Directors has engaged EisnerAmper LLP to serve as the Company&#8217;s new independent registered public accounting firm.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During the Company&#8217;s fiscal year ended December 31, 2009 and through the date of the Current Report on Form 8-K, the Company did not consult with Eisner regarding any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The audit report of Amper on the consolidated financial statements of the Company as of and for the year ended December 31, 2009 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The Company has provided Amper a copy of the disclosures in this Form 8-K and has requested that Amper furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Amper agrees with the Company&#8217;s statements in this Item 4.01.&#160; A copy of the letter dated August 16, 2010 furnished by Amper in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K.</font></div>

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<div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The following exhibit is furnished with this report:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">16.1</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Amper Letter dated August 16, 2010</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 180pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">GLOWPOINT, INC.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 216pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">/s/ Edwin F. Heinen</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 216pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Chief Financial Officer</font></div>

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<div style="TEXT-ALIGN: right"><font style="FONT-WEIGHT: bold">Exhibit 99.1</font></div>

<div style="TEXT-ALIGN: center">&#160;</div>

<div style="TEXT-ALIGN: center"><font style="FONT-WEIGHT: normal">AMPER POLITZINER &amp; MATTIA, LLP</font></div>

<div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">CERTIFIED PUBLIC ACCOUNTANTS</font></div>

<div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">and CONSULTANTS</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">2015 LINCOLN HIGHWAY</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">P.O. BOX 988</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">EDISON, NJ 08818-0988</font></div>

<div style="TEXT-ALIGN: right">&#160;</div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">PHONE: 732.287.1000</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">FAX: 732.287.3200</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">&#160;</font></div>

<div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 7pt; FONT-FAMILY: Arial">WWW.AMPER.COM</font></div>

<div style="TEXT-ALIGN: right">&#160;</div>

<div>August 16, 2010</div>

<div>&#160;</div>

<div>&#160;</div>

<div>Securities and Exchange Commission</div>

<div>100 F Street, N.E.</div>

<div>Washington D.C. 20549-7561</div>

<div>&#160;</div>

<div>&#160;</div>

<div>Dear Sirs/Madams:</div>

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<div>We have read Glowpoint, Inc.'s statements included under Item 4.01 on its Form 8-K filed on August 16, 2010, and we agree with such statements concerning our firm.</div>

<div>&#160;</div>

<div><font style="TEXT-DECORATION: underline">/s/ Amper Politziner &amp; Mattia, LLP</font></div>

<div>Amper, Politziner &amp; Mattia, LLP</div>

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